How to fill out form 6-NDFL for the first quarter of 2021: salary for December, for March and other complex questions

How to fill out the 6-NDFL calculation for the 4th quarter of 2021? Has the new form of calculation of 6-NDFL been approved? How to show the December salary paid in January 2021 in the calculation? How can legal entities reflect the annual bonus for 2021, which was transferred to employees in December? Is it necessary to include September salary data in the calculation? You will find answers to these and other questions in this article, and you can also use a specific example to see a sample of filling out the 6-NDFL calculation for 2021. This material has been prepared taking into account all the new rules for filling out reports, based on the latest clarifications from the Federal Tax Service.

Calculation deadline for 2021

Calculation in form 6-NDFL is submitted to the Federal Tax Service based on the results of each quarter. The deadline for submission is no later than the last day of the month following the quarter. So, for example, 6-personal income tax for 9 months of 2021 was required to be submitted no later than October 31, 2021. However, the deadline for submitting annual personal income tax reports is different. The annual calculation of 6-NDFL based on the results of 2021, as a general rule, must be submitted no later than April 1 of the year following the reporting year. This is stated in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Tax legislation provides that if the deadline for submitting a 6-NDFL calculation falls on a weekend or non-working holiday, then the reports can be submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). April 1 and 2, 2021 are Saturday and Sunday. Therefore, the annual calculation of 6-NDFL must be submitted to the tax office no later than April 3, 2021 (this is a working Monday). See “Deadline for submitting 6-NDFL for 2021.”

It is worth noting that the annual calculation of 6-NDFL for 2021 is often referred to as “calculation of 6-NDFL for the 4th quarter of 2021.” However, calling it that is not entirely correct. The fact is that no later than April 3, 2021, the inspectorate is required to submit annual reports for the entire 2021, and not just for the 4th quarter of 2021. This is precisely what is emphasized in paragraph 3 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation. Moreover, the indicators in section 1 of the 6-NDFL calculation are filled in on an accrual basis from the beginning of 2021, and not just for the fourth quarter. Therefore, we can say with confidence that it is the annual personal income tax reporting that is submitted, and not the quarterly one.

Advice

We recommend not to delay submitting your annual payment for 2021 until April. In April, the deadline for submitting 6-personal income tax for the first quarter of 2021 will be approaching. It must be submitted no later than May 3. See “Deadlines for submitting 6-NDFL calculations in 2021: table.”

The procedure for submitting and deadlines for submitting 6-NDFL

It is immediately worth noting that for most employers, the mandatory form for filing a declaration is electronic.
Moreover, you need to submit the document not using a flash drive or disk, but only via telecommunication channels. The exception is those companies that employ less than 25 people - for 2016 they retain the right to submit a report in paper form (in person or by mail). The declaration is quarterly, so the deadlines for submitting the 6-NDFL declaration in 2021 will be as follows:

• no later than April 30 - for the 1st quarter;
• until July 31 - for the first half of the year;
• no later than October 31 - for 9 months of work;
• until April 1, 2021 - for the entire year 2021.

According to general rules, the deadline for submitting a declaration is postponed if the specified date falls on a weekend or holiday. In this case, you can submit the document on the next business day. It is worth considering that the date of submission of the report is considered:

• the day when the tax agent personally appeared and provided it to the regulatory authority;
• date of sending the declaration by mail;
• the date of sending the report in electronic form, recorded by the operator of the telecommunications channel.

When filling out and submitting reports, you must carefully indicate all the data and comply with the deadlines, since a number of certain measures are provided for violating the procedure for submitting the declaration. The main ones are as follows:

1. In case of late submission of the declaration, the employer may be fined in the amount of 1000 rubles. for each month of delay ;
2. errors or inaccuracies are found in the provided document , a fine of 500 rubles will be imposed for each of them. ;
3. If the deadline for submitting the declaration is not met, tax inspectors will have the right to block the accounts of the violating company - this measure is available after 10 days from the deadline for submitting the document.

To avoid such measures and to be on the safe side, it is better to prepare and submit the document in advance.

Changing the legal address of an LLC: when is it necessary and how much does it cost?

We will tell you how to obtain an extract from the Unified State Register of Legal Entities yourself.

How to make changes to the charter of an LLC: https://bsnss.net/predprinimatelstvo/docs/izmeneniya-v-ustav.html

Who must submit the annual 6-NDFL

All tax agents must submit an annual calculation in form 6-NDFL for 2021 (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents for personal income tax are, as a rule, employers (organizations and individual entrepreneurs) who pay income under employment contracts. Also, customers who pay remuneration to performers under civil contracts can be considered tax agents. However, it is worth recognizing that the issue of the existence of payments and accruals in 2021 is quite individual and, in practice, there may be various controversial situations. Let's look at three common examples and explain when and who needs to submit 6-NDFL for 2021.

Situation 1. There were no accruals and payments in 2021

If from January 1 to December 31, 2021 inclusive, an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold personal income tax and did not transfer tax to the budget, then there is no need to submit the annual 6-NDFL calculation for 2021. In this case, there was no fact upon the occurrence of which the company or individual entrepreneur became tax agents (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, you can send a zero 6-NDFL to the Federal Tax Service. The tax office is obliged to accept it. “Zero 6-NDFL: is it necessary to submit it and why.”

It is worth noting that some accountants consider it advisable, instead of “zeros,” to send letters to the tax inspectorate explaining why 6-NDFL was not submitted. With this option, it is better to send such a letter no later than April 3, 2021. See “Letter about zero 6-NDFL: sample.”

Situation 2. Salaries were accrued but not paid

In the context of the economic crisis, there are common cases where there were no real payments to individuals in 2021, but the accountant continued to accrue salaries or remunerations. This, in principle, is possible when a business, for example, does not have money to pay earnings. Should I submit reports then? Let me explain.

If during the period from January to December 2021 inclusive there was at least one accrual, then you need to submit the annual 6-NDFL calculation for 2021. This is explained by the fact that personal income tax must be calculated on accrued income, even if the income has not yet actually been paid (clause 3 of Article 226 of the Tax Code of the Russian Federation). Therefore, the accrued amount of income and accrued personal income tax must be recorded in the annual calculation of 6-personal income tax for 2016. Actually, for these purposes, reporting in Form 6-NDFL was introduced, so that tax authorities could track accrued but not paid amounts of personal income tax.

Situation 3. The money was paid once

Some tax preparers may have paid out earnings only once or twice in 2021. For example, the CEO - the only founder could receive a lump sum payment in the form of dividends. Is it then necessary to fill out and send the annual 6-NDFL to the Federal Tax Service if there are no employees in the organization? Let's assume that the income was paid in February (that is, in the first quarter of 2021). In such a situation, the annual calculation of 6-NDFL for 2021 should be handed over to the tax authorities, since in the tax period from January to December there were accruals and payments. Use a similar approach if the income was paid, for example, only in the fourth quarter of 2021. Then you also need to submit an annual calculation.

If payments took place, for example, only in the first quarter of 2016, then in the calculation of 6-NDFL for the 4th quarter of 2021, you only need to fill out section 1. Section 2 is not required. This follows from the Letter of the Federal Tax Service dated March 23, 2016 No. BS-4-11/4958, which discussed the issue of a one-time payment of dividends. See “Filling out section 1 in 6-NDFL”.

The deadline for submitting reports in Form 6-NDFL for the 2nd quarter is no later than August 1, 2021

Date of publication: 07/19/2016 16:10 (archive)

Starting from 2021, tax agents are required to submit quarterly calculations for personal income tax to the tax authorities (form 6-NDFL). For the 1st quarter of 2021 in the Kirov region, 40.5 thousand tax agents submitted calculations using the new form, the amount of tax to be transferred to the budget amounted to 3 billion 425 million rubles. Based on the results of the declaration for the 1st quarter of 2021, the collection level was 98%.

At the same time, Kirov tax officials note an increase in personal income tax debts for the 1st quarter of 2021; as of June 15, 2021, their amount amounted to more than 80 million rubles. There is also a violation of the deadlines for transferring personal income tax to the budget - currently every third tax agent (8.5 thousand) transfers this tax late. The measure of responsibility used to increase tax discipline is a fine of 20% for each untimely amount of tax transferred to the budget (Article 123 of the Tax Code of the Russian Federation). Let us recall that on May 2, 2015, Federal Law No. 113-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of the legislation on taxes and fees” was adopted, which provides for the obligation of tax agents, starting from January 1, 2021, quarterly submit to the inspectorate a calculation of calculated and withheld personal income tax amounts. According to the law, it is necessary to enter into this calculation generalized information about all individuals who received income from a tax agent (its separate division), including data on paid income, provided deductions, calculated and withheld tax amounts (clause 1 of Article 80 of the Tax Code of the Russian Federation in version of the law). It has been established that, as a general rule, the calculation is submitted in electronic form. However, if the number of individuals who received income for the year is less than 25 people, you can submit the said document on paper (clause 2 of Article 230 of the Tax Code of the Russian Federation as amended by the law). Similar rules have been introduced for information about the income of individuals and taxes that were calculated from such amounts, withheld and transferred to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation as amended by the law). At the same time, the existing obligation to submit this data based on the results of the tax period, which is provided for in paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, not repealed. Please note that the tax agent provides this information for each individual to whom he paid income.

The Office of the Federal Tax Service for the Kirov Region reminds that the deadline for submitting reports in Form 6-NDFL for the first half of 2021 is no later than August 1, 2021.

New form 6-NDFL for 2021: approved or not?

The new form for calculating 6-NDFL for filling out and submitting to the Federal Tax Service for 2016 was not approved. Therefore, prepare the annual report 6-NDFL in the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450. Changes to this form have never been made before. You used it throughout 2021. Download the current 6-NDFL calculation form in Excel format and the procedure for filling it out from this link.

The annual 6-NDFL calculation form includes:

• title page;
• section 1 “Generalized indicators”;
• Section 2 “Dates and amounts of income actually received and withheld personal income tax.”

Next, we will explain the specifics of filling out each section of 6-NDFL for 2021 and answer the most controversial questions about the reporting of rolling salaries for September and December 2016.

6-NDFL: new reporting from 2021

Order of the Federal Tax Service of the Russian Federation dated October 14, 2015 N ММВ-7-11/ [email protected] introduced a new mandatory reporting form for organizations and individual entrepreneurs - 6-NDFL. Along with the advent of 6-NDFL, amendments are made to the 2-NDFL form (for example, changes to sections 4 and 5, filing rules). There are several differences between 6-NDFL and 2-NDFL.

• 6-NDFL - provided for 1 quarter, half a year and nine months, while 2-NDFL - once a year.
• Financial information in 6-NDFL is provided for the organization as a whole, and in 2-NDFL - for each employee.

This form must be submitted quarterly to all entrepreneurs and companies that have employees. At the same time, 6-NDFL does not replace form 2-NDFL, but rather serves as its addition: both documents must be submitted within the prescribed time frame.

Reports can be submitted in paper or electronic form via the Internet. Only those organizations and individual entrepreneurs that have paid income to no more than 25 employees can submit 6-NDFL in paper form.

The calculation of 6-NDFL should be provided based on the results of each reporting period, and no later than the last day of the month following the end of the quarter. Reports are submitted for an organization - to the tax office at its location, for individual entrepreneurs - at the place of registration. The exact deadlines (including weekends) for personal income tax 2016 are as follows:

• I quarter: until 05/04/2016 inclusive;
• half-year: until 08/01/2016 inclusive;
• nine months: until October 31, 2016 inclusive.

If the reporting was not submitted on time, then a fine of 1,000 rubles is collected for each overdue month. In addition, in case of delay in reporting, the tax office may block the agent’s bank account. For each document with false information - a fine of 500 rubles. To avoid this fine if inaccurate data has already been sent, it is necessary to submit a document with clarifications before the inspection discovers inconsistencies. All these new penalties apply simultaneously with the existing ones.

Like other reporting, 6-NDFL 2021 has its own characteristics and rules for filling out. Thus, monetary amounts must be indicated in full rubles. Kopecks must be rounded according to the following generally accepted principle: if there are more than 50 kopecks, then it is rounded up to a whole number, and if it is less, then these kopecks are not taken into account. Crossing out erroneous information and using a proofreader is not allowed (for the paper version) - you must take a new form. Information in the fields is entered from left to right in dark ink; in empty cells you must put a “-” (dash) sign. The declaration must be printed single-sided, and the sheets must be neatly stapled.

6-NDFL has the following structure.

• Title page, which contains information about the organization or individual entrepreneur (name/full name, TIN, KPP), reporting period;
• Section I is the simplest and smallest in the calculation, which indicates the total amount of accrued tax for the period and the number of individuals who received income;
• Section II - here you must indicate the dates and amounts of income actually received and withheld personal income tax.

In each section, the number lines are filled in according to the requirements.

Many analysts positively assess the introduction of the new form, as it will allow better control of organizations and prevent cases of concealment or evasion.

Filling out the title page

When filling out the annual 6-NDFL for 2021, at the top of the title page, mark the INN, KPP and the abbreviated name of the organization (if there is no abbreviated name, the full name). If you need to submit a settlement in relation to individuals who received payments from a separate division, then fill in the “separate” checkpoint. Individual entrepreneurs, lawyers and notaries only need to indicate their TIN.

In the line “Adjustment number” of the annual calculation, if the calculation is submitted for the first time for 2016. If they submit a corrected calculation, then they reflect the corresponding adjustment number (“001”, “002”, etc.).

In the line “Submission period (code)”, enter 34 - this means that you are submitting 6-NDFL for 2021. In the “Tax period (year)” column, mark the year for which the semi-annual calculation is submitted, namely 2021.

Indicate the code of the division of the Federal Tax Service to which the annual reports are sent and the code on the line “At location (accounting).” This code will show why you are submitting 6-NDFL here. Most tax agents reflect the following codes:

• 212 – when submitting a settlement at the place of registration of the organization;
• 213 – when submitting the calculation at the place of registration of the organization as the largest taxpayer;
• 220 – when submitting a settlement at the location of a separate division of a Russian organization;
• 120 – at the place of residence of the individual entrepreneur;
• 320 – at the place of business of the entrepreneur on UTII or the patent taxation system.

If filled out correctly, a sample of filling out the title page of the annual 6-NDFL calculation may look like this:

Cover page of form 6-NDFL

The title page of form 6-NDFL is for informational purposes only. It indicates the name of the company, tax identification number, checkpoint. On the line “Adjustment number” - when submitting the initial calculation to the tax authority, enter “000”; when submitting an updated calculation, indicate the adjustment number (“001”, “002”, and so on).

On the line “Submission period (code)” – code for the presentation period. For the line “Tax period (year)” – the corresponding period (for example, 2016).

You also need to indicate the code of the tax authority to which the calculation is submitted. On the line “At the location (accounting) (code)” - the code of the place where the calculation was submitted by the tax agent. In addition, on the title page you must also indicate the OKTMO code and contact phone number.

Please note: if, when filling out a calculation in Form 6-NDFL, an error was made regarding the indication of the checkpoint or OKTMO, then in order to correct it, the tax agent must submit two calculations to the tax authority at the place of registration (letter of the Federal Tax Service of Russia dated August 12, 2021 No. GD- 4-11/ [email protected] ):

• updated calculation with an incorrect checkpoint or OKTMO (the one that was indicated in the originally submitted calculation). In this case, the indicators of all sections must be zero;
• initial calculation indicating the correct checkpoint or OKTMO.

Completing section 1

In Section 1 6-NDFL for 2021 “Generalized Indicators”, show the total amount of accrued income, tax deductions and the total amount of accrued and withheld tax for the entire year. The first section is filled out with a cumulative total for the first quarter, half a year, nine months and 2021 (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). Therefore, Section 1 6-NDFL for 2021 should reflect the summary indicators from January 1 to December 31, 2021 inclusive. Take the information to fill out from the personal income tax registers. See “Tax register for 6-NDFL”.

Section 1 looks like this:

Let us explain which lines of generalized values ​​are in section 1:

Also see “Filling out the lines in the 6-NDFL calculation.”

Section 1 of form 6-NDFL “Generalized indicators”

Section 1 of Form 6-NDFL indicates the sums of accrued income, calculated and withheld tax, cumulative for all individuals, on an accrual basis from the beginning of the tax period at the appropriate rate.

If the employer paid individuals during the tax period (presentation period) income taxed at different rates, section 1, with the exception of lines 060–090, is completed for each tax rate. If the indicators of the corresponding lines of section 1 cannot be placed on one page, then the required number of pages is filled in.

The totals for all rates on lines 060–090 are filled out on the first page of section 1. On line 010, you must indicate the appropriate tax rate using which the tax amounts are calculated.

Line 020 indicates all income, the date of receipt of which falls within the period of submission of the calculation. For example, if this is the first quarter, then you should indicate the entire salary accrued for January - March, including part of the salary for March paid in April (letter of the Federal Tax Service of Russia dated March 18, 2021 No. BS-4-11 / [email protected] , dated February 25, 2016 No. BS-4-11/ [email protected] ).

If temporary disability benefits are accrued in one reporting period and paid in another, then both the amount of income (line 020) and the amount of personal income tax calculated from it (line 040) must be reflected in the report prepared for the period in which the period falls payment of benefits (letter of the Federal Tax Service of Russia dated August 1, 2016 No. BS-4-11 / [email protected] ).

Line 025 – the amount of accrued income in the form of dividends.

On line 030 - the amount of tax deductions that reduce income subject to taxation. On line 040 – the amount of calculated tax on an accrual basis from the beginning of the tax period.

On line 045 – the amount of calculated tax on income in the form of dividends, aggregated for all individuals, on an accrual basis from the beginning of the tax period.

On line 050 – the sum of fixed advance payments generalized for all individuals, accepted to reduce the amount of calculated tax from the beginning of the tax period.

On line 060, indicate the total number of individuals who received taxable income during the tax period. In the case of dismissal and hiring of the same individual during the same tax period, the number of individuals is not adjusted.

On line 070 – the total amount of tax withheld on an accrual basis from the beginning of the tax period.

On line 080 - the total amount of tax not withheld by the tax agent, cumulatively from the beginning of the tax period.

note

If it is impossible to withhold the calculated amount of tax from the taxpayer during the tax period, the tax agent is obliged, no later than March 1 of the year following the expired tax period in which the relevant circumstances arose, to notify the taxpayer and the tax authority at the place of his registration in writing about the impossibility of withholding the tax, about the amounts of income from which tax has not been withheld and the amount of tax not withheld.

On line 090 - the total amount of tax returned by the tax agent, cumulatively from the beginning of the tax period.

Completing section 2

Section 2 of the annual report 6-NDFL indicates:

• dates of receipt and withholding of personal income tax;
• deadline established by the Tax Code of the Russian Federation for transferring personal income tax to the budget;
• the amount of income actually received and personal income tax withheld.

When filling out section 2, reflect the transactions performed in chronological order. Let us explain the purpose of the lines in section 2 in the table:

Keep in mind that section 2 of the annual 6-NDFL for 2021 should include only indicators related to the last three months of the reporting period (letter of the Federal Tax Service of Russia dated February 18, 2016 No. BS-3-11/650). That is, you need to show income and personal income tax - broken down by date - only for transactions made in October, November and December 2021 inclusive. Do not include 2021 transactions in section 2.

Deadlines for transferring personal income tax (line 120)

In 2021, a rule was introduced in the Tax Code of the Russian Federation regarding the deadline for transferring personal income tax to the State Treasury. This sets the deadline for transferring personal income tax in 6-NDFL, reflected in line 120, no later than the next date after the actual payment of wages to employees. An exception is payments for sick leave, including child care and vacation pay. On these types of profits, tax is paid to the State Treasury no later than the end of the month in which these payments are listed.

According to Form 6-NDFL “tax payment deadline,” line 120 reflects the deadline by which personal income tax must be paid to the budget.

Similar articles

• Declaration 6-NDFL in 2018
• Reporting period for personal income tax - dates from 2021
• 6-NDFL due date 2nd quarter
• Submitting 2-NDFL on paper
• When and where is 6-NDFL submitted?

An example of filling out sections 1 and 2 of the annual calculation

Now we will give an example of filling out the 6-NDFL calculation for 2021, so that the general principle of filling out the sections is clear. Let's assume that in 2021, 27 people received income from the organization. In total, for the period from January to December, the summarized indicators for section 1 are as follows:

• the total amount of accrued income is 8,430,250 rubles (line 020);
• the amount of tax deductions is 126,000 rubles (line 030);
• the amount of calculated personal income tax is 1,079,552 rubles (line 070);
• the amount of tax not withheld by the organization is 116,773 rubles (line 080).

As for the fourth quarter of 2021 itself, income, deductions and personal income tax were distributed as follows:

Under such conditions, in section 1 you need to show generalized information from the beginning of 2021 on an accrual basis, and in section 2 you need to distribute accruals and payments relating to the 4th quarter of 2021. It will look like this:

Please note that our example conditions include the salary for December and the annual bonus for 2021, which were paid to employees on December 30, 2021. However, we did not reflect these payments in the annual report 6-NDFL. It does not matter when you actually paid your December salary and annual bonus: in 2016 or 2021. They need to be reflected in section 2 of the 6-NDFL calculation for the first quarter of 2021, since these operations will be completed in 2017. According to the latest clarifications from tax authorities, “completion of the operation” should be determined by the latest date when personal income tax should be transferred to the budget. We will consider in more detail the issue of reflecting “carryover” payments in 6-NDFL below.

Fines 6-NDFL

Failure by a tax agent to submit, within the prescribed period, the calculation of the amounts of personal income tax calculated and withheld by the tax agent to the tax authority at the place of registration shall entail the collection of a fine from the tax agent in the amount of 1 (one) thousand rubles for each full or partial month from the date established for its presentation (Article 126 of the Tax Code of the Russian Federation).

In case of failure to submit a report, the tax authorities will be able to block the organization’s (IP) account, which will certainly slow down the financial and economic activities of the company. If a tax agent submitted form 6-NDFL on time, but the Federal Tax Service found false information in it, a fine of 500 rubles (Article 126.1 of the Tax Code of the Russian Federation).

Accounting services for LLCs and individual entrepreneurs from Firmmaker, June 2015 Alina Marina When using the material, reference is required

Salary for December was paid in December: how to reflect it in 6-NDFL

The most controversial issues regarding filling out 6-NDFL are payments during transition periods. They are encountered when a salary or bonus is accrued in one reporting period and paid in another. The situation with salaries for December 2021 is especially controversial. The fact is that some employers paid salaries for December before the New Year (in December). Other organizations and individual entrepreneurs paid salaries and annual bonuses in January 2021. See “December 2021 Salary Payment Deadlines.” How to show December accruals in the report so that tax authorities accept 6-NDFL the first time? Let's look at specific examples of filling out 6-NDFD for 2021.

What kind of information will be checked by the Federal Tax Service?

Let's assume that the salary for December 2021 was paid on December 30, 2021. The month has not yet ended on this date, so it is impossible to regard such a payment as a salary for December in the full sense of the word. In fact, money paid before the end of the month is correctly called an advance. As of December 30, the employer is not yet obliged to calculate and withhold personal income tax, since wages become income only on the last day of the month for which they are accrued - December 31 (clause 2 of Article 223 of the Tax Code of the Russian Federation). Despite the fact that December 31 is a Saturday, personal income tax cannot be calculated or withheld before this date (letter of the Federal Tax Service of Russia dated May 16, 2016 No. BS-3-11/2169).

Example 1

The organization transferred the “salary” to the employees for December on the 30th in the amount of 180,000 rubles. From the payment made on the same day, personal income tax was calculated and withheld in the amount of 23,400 rubles (180,000 x 13%). The accountant transferred this amount on the first working day of 2021 - January 9.

Under such conditions, in section 1 of the 6-NDFL calculation for 2021, the accountant should correctly reflect the salary as follows:

• in line 020 – the amount of the December “salary” (RUB 180,000);
• in lines 040 and 070 - calculated and withheld personal income tax (RUB 23,400).

In section 2 of the 6-NDFL calculation for 2021, the December “salary” paid on December 30 should not appear in any way. You will show it in calculations for the first quarter of 2021. After all, when filling out section 2, you need to focus on the date no later than which personal income tax must be transferred to the budget. That is, paid income and withheld personal income tax must be shown in the reporting period in which the deadline for paying personal income tax falls. Such clarifications are given in the letter of the Federal Tax Service of Russia dated October 24, 2016 No. BS-4-11/20126. In our example, personal income tax must be transferred on the next working day in January – January 9, 2021. Therefore, in section 2 of the calculation for the first quarter of 2021, the December salary will need to be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – December 31, 2016 (date of personal income tax withholding);
• line 120 – 01/09/2017 (date of transfer of personal income tax to the budget);
• line 130 – 180,000 (amount of income);
• line 140 – 23,400 (personal income tax amount).

Keep in mind that the tax withholding date on line 110 of section 2 of the 6-NDFL calculation for the 1st quarter of 2021 will be exactly December 31, and not December 30, 2021 (when the payment was made). The fact is that it was on December 31, 2021 that you had to accrue the December salary and offset it against the previously paid advance (which, in fact, was the December salary). The situation is similar with payments until December 30. If, for example, the salary calculation for December was made in the period from December 26 to 29, then the date of personal income tax withholding should still be the date “12/31/2016”.

Withholding personal income tax until the end of the month

Example 2

The organization transferred “salaries” for December to the employees on December 26 in the amount of 380,000 rubles. On the same day, personal income tax was withheld in the amount of 49,400 rubles (380,000 x 13%). The withheld amount was transferred to the budget the next day - December 27, 2021.

In order to fill out 6-NDFL, the accountant turned to the letter of the Federal Tax Service dated March 24. 2021 No. BS-4-11/5106. In this letter, it was recommended to withhold personal income tax on the day of actual payment of salaries (December 26), and transfer the withheld amount to the budget the next day (December 27). In addition, tax authorities advise reflecting these same dates in the 6-NDFL calculation. However, we do not recommend following such recommendations and filling out section 2 of the 6-NDFL calculation for 2021 in this way, for at least two reasons:

1. a 6-NDFL calculation filled out in this way will not pass format-logical control and will return with the error “the date of tax withholding must not precede the date of actual payment”;
2. withholding personal income tax from wages until the end of the month contradicts later recommendations of the Russian Ministry of Finance in a letter dated June 21. 2016 No. 03-04-06/36092.

Personal income tax was withheld from the January advance

Some accountants withheld personal income tax from the December salary during the next payment of income - from the advance payment for January 2021. How to fill out 6-NDFL in this case? Let's understand it with an example.

Example 3

The organization transferred the salary for December on the 30th in the amount of 120,000. The organization did not calculate and withhold personal income tax from the payment made. The accountant calculated personal income tax on December 31, 2021. The tax amount turned out to be 15,600 rubles (120,000 x 13%). This amount was withheld from the next payment - from the advance payment for January 2021, issued on January 19, 2021.

Under such conditions, the salary for December 2021 will be transferred to line 020 of the 6-NDFL calculation for 2021, and the personal income tax from it to line 040 of section 1 of the 6-NDFL calculation for 2021. Moreover, the tax that was not withheld must be shown on line 080, since the organization should have withheld it, but did not.

In section 2, the operation in the 6-NDFL reporting for the first quarter of 2021 can be shown as follows:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/19/2017 (withholding date);
• line 120 – 01/20/2017 (date of payment to the budget);
• line 130 – 120,000 (amount of income);
• line 140 – 15,600 (personal income tax amount).

Such completion and actions of the accountant, in our opinion, cannot be called correct, since the requirement of paragraph 6 of Article 226 of the Tax Code of the Russian Federation has been violated, according to which personal income tax from wages under an employment contract must be transferred no later than the day following the day of payment of income. Accordingly, line 120 must contain a date no later than 01/09/2017. Moreover, it is not entirely clear what prevented the accountant from withholding tax in December and not postponing this operation to the next year. We do not rule out that the above-mentioned filling option may also be returned to the tax agent marked “error.” However, according to our information, some tax inspectorates recommend filling out the 6-NDFL calculation this way. Therefore, in such a situation, we recommend additional consultation with your Federal Tax Service.

Methods for submitting 6-NDFL

6-NDFL reporting in 2021 can be submitted in one of two forms:

• in electronic form - if individual entrepreneurs (organizations) paid income to more than ten individuals during the reporting (or tax) period;
• on paper - if individual entrepreneurs (organizations) paid income to less than ten individuals during the reporting (or tax) period.

Let us remind you that in past years, employers with up to 24 employees could submit paper reports. But from 2020 this limit has been reduced to 10 people. 6-NDFL in electronic form is submitted to the Federal Tax Service via TCS (telecommunication channels).

Salaries for December were paid in January

Many employers paid salaries for December in January 2017. If so, then show the December salary issued in January 2017 in the 6-NDFL reporting for 2021 only in section 1. After all, you recognized income in the form of wages in December and calculated personal income tax on it in the same month. Therefore, when calculating 6-personal income tax for 2016, distribute payments as follows:

• on line 020 – accrued income in the form of December salary;
• on line 040 – calculated personal income tax.

Line 070 of the 6-NDFL calculation for 2021, intended for withheld tax, is not increased in this case, since the withholding took place already in 2021 (letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138). In section 2 of the annual calculation, do not show the December salary paid in January (letter of the Federal Tax Service of Russia dated November 29, 2021 No. BS-4-11/22677)

Salaries for December were issued after the New Year

On January 9, 2021, the organization issued employees salaries for December 2021 - 250,000 rubles. Personal income tax was withheld from the payment on the same day - 32,500 rubles. (RUB 200,000 × 13%). Add this amount to line 070 of the 6-NDFL calculation for the first quarter of 2021. In section 2 of the same calculation, distribute the dates along lines 100–140:

• line 100 – December 31, 2016 (date of receipt of income);
• line 110 – 01/09/2017 (date of personal income tax withholding);
• line 120 – 01/10/2017 (date of transfer of personal income tax to the budget).

Line 080 of form 6-NDFL for the 3rd quarter of 2021

Many questions arise regarding filling out line 080 6-NDFL. We will provide a sample form and tell you when line 080 is filled out in 6-NDFL for the 3rd quarter of 2021.

Line 080 of form 6-NDFL for the 3rd quarter of 2021

Line 080 of Section 1 of the 6-NDFL calculation reflects the tax that the company was supposed to withhold, but was unable to do so by the end of the year. For example, it is impossible to withhold personal income tax from the value of a gift given to a person who does not work for the company and does not receive payments from it.

Do not show tax on carryover wages as unwithheld in line 080. This is an error - letter from the Federal Tax Service dated May 24, 2021 No. BS-4-11/9194. The data is presented on a cumulative basis from the beginning of the year. This is stated in paragraph 3.3 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/430.

In August 2021, the company issued a loan to the director without interest. Since the beginning of the year, the director has been on leave at his own expense. The company will not be able to withhold personal income tax on profits until the end of the year. The amount of material benefit is 10,000 rubles. Personal income tax from it is 3500 rubles. The accountant will reflect the income tax and personal income tax on it in lines 020, 040 and 080. The company filled out 6-personal income tax for the third quarter of 2021 as in the example below.

Line 080 of form 6-NDFL for the 3rd quarter of 2021 (filling example)

The company reflected the financial benefit in lines 100–140 of section 2.

How to check the correctness of filling in line 080 in 6-NDFL

At the end of the year, the value on line 080 is equal to the sum of the lines “Tax amount not withheld by the tax agent” of 2-NDFL certificates with attribute 1, submitted by the tax agent for all individuals. Such data are recorded in the control ratios given in the letter of the Federal Tax Service dated March 10, 2021 No. BS-4-11/3852.

Salaries for September were paid in October

The deadline for paying personal income tax on salaries for September is October 2021. Therefore, when calculating for nine months, the accountant showed this payment only in section 1. Now these amounts need to be transferred to the reporting for 2021. See “6-NDFL for 9 months of 2021: example of filling out”.

In section 2 of the 6-NDFL calculation for 2021, you need to show the salary for September paid in October. Let's assume that the September salary was paid on October 10. The accountant will fill out section 2 of the annual calculation of 6-NDFL as shown in the example. The validity of this approach is confirmed, for example, by the Letter of the Federal Tax Service of Russia dated 01.08. No. BS-4-11/13984.

Filling out 6-NDFL for the 3rd quarter

The following deadlines have been adopted for submitting Calculation 6-NDFL to the Federal Tax Service:

• for 1 quarter, half a year and 9 months - until the last day of the month following the expired quarter,
• per year - until April 1 of the following year.

In 2021, the deadline for submitting 6-NDFL for 9 months ends on October 31.

If 25 or fewer people received income from an agent in the reporting period, then it is allowed to submit 6-NDFL on paper, otherwise electronic submission is required. Tax agents, having separate divisions, must submit 6-NDFL for each of them separately, and it does not matter whether they are all registered with the same Federal Tax Service or in different ones (letter of the Federal Tax Service of the Russian Federation dated 01.08.2016 No. BS-4-11/13984 ).

How to reflect bonuses in annual calculations

If bonus payment transactions were completed in the fourth quarter of 2016, then they must be shown in the annual calculation of 6-NDFL. However, keep in mind that salary and bonus in section 2 of form 6-NDFL must always be separated from each other. The fact is that the date of receipt of income in the form of wages is the last day of the month for which the employer accrued income (clause 2 of Article 223 of the Tax Code of the Russian Federation). A bonus is a bonus, not a salary, so the date of receipt of income is the day of payment (letter of the Federal Tax Service of Russia dated 06/08/2016 No. BS-4-11/10169). This means that the dates in rows 100 for income will differ. When paying salaries and bonuses, the tax agent needs to fill out two blocks of lines 100–140, even if the salary and bonus were paid on the same day. Let's explain with an example.

How to show bonuses in the annual 6-NDFL

On December 9, 2021, the organization gave employees a salary for November in the amount of 340,000 rubles. and a bonus - 210,000 rubles. Personal income tax from salary – 44,200 rubles. (340,000 rubles × 13%), and from the bonus – 27,300 rubles. (RUB 210,000 × 13%). The date of receipt of salary income is November 30, 2016, and bonuses are December 9, 2016. The accountant will distribute these payments in different lines 100 - 140 of the 6-NDFL calculation for 2021. In this case, the indicators of the 100 rows will differ.

If you paid the annual bonus for 2021 to employees in 2017, then, of course, it will not fall into section 2 of the annual 6-NDFL. You will show the bonus in the calculations for 2017.

6-NDFL for 9 months. Sample filling

Here is an example of filling out 6-NDFL for 9 months:

Volna LLC accrued income to individuals in the amount of 2,650,600 rubles for 9 months of 2021, of which 46,600 rubles were dividends. The amount of deductions provided for 9 months is 95,650 rubles. The tax at a rate of 13% amounted to 332,144 rubles. The June salary (217,500 rubles) was transferred on July 5, personal income tax for June - 27,911 rubles. Salaries for September were paid to Volna employees on October 5. Personal income tax for September – 36,904 rubles.

In this case, 6-NDFL for 9 months, an example of which is posted here, will be filled out line by line as follows:

020 – total income is 2,650,600 rubles (this includes September’s salary).

030 – tax deductions – 95,650 rubles.

040 – total amount of personal income tax (including salary for September) 332,144 rubles.

025 – we allocate the amount of dividends paid to 46,600 rubles.

045 – we allocate personal income tax on dividends – 6,058 rubles.

070 – all personal income tax withheld minus the calculated amount from the September salary – 295,240 rubles.

Section 2 of Form 6-NDFL for the 3rd quarter of 2021 includes the amounts of June income and tax:

130 – salary for June – 217,500 rubles, while the date on line 100 is 06/30/2016.

140 - personal income tax from the June salary - 27,911 rubles, the tax withholding date in line 110 is 07/05/2016.

Income and personal income tax listed for July and August are included with actual dates.

The September salary and personal income tax will not be included in Section 2, but later they need to be included in Section 2 of the annual 6-personal income tax.

Payments under a civil contract: payment in January

Let's consider another situation when an act for work performed (services rendered) under a civil contract with an individual was approved in December 2021, and payment for it took place in January 2017. In this case, the remuneration under the contract and personal income tax from it should be shown in sections 1 and 2 of the calculation for the first quarter of 2021. Do not show the operation in the 2021 calculations. This follows from the letter of the Federal Tax Service of Russia dated December 5, 2016 No. BS-4-11/23138.

If in December an advance was issued under a civil contract, then it should fall into section 2 of the annual calculation.

Advance under a contract

The organization paid an advance to an individual under a contract on December 19, 2021 in the amount of 20,000 rubles. The tax withheld from this amount amounted to 2600 rubles. (20,000 x 13%). The balance is planned to be issued in January 2021 - after completion and delivery of all work.

In such a situation, reflect the advance to the contractor in the payment period (in December). The date of receipt of income in this case is the day when the company transferred or issued the money to the person. It does not matter whether the company issues money before the end of the month for which the service is provided, or after.

In section 2 of the 6-NDFL calculation for 2021, show the advance by line:

• 100 “Date of actual receipt of income” – 12/19/2016;
• 110 “Tax withholding date” – 12/19/2016;
• 120 “Tax payment deadline” – 12/20/2016;

Deadlines for submitting 6-NDFL

The deadline for submitting annual reports has changed. If 6-NDFL for previous years was submitted before April 1, then starting with the annual reporting for 2021, 6-NDFL must be submitted by March 1. Taking into account information about weekends (non-working days, holidays), individual entrepreneurs and organizations in 2021 are required to submit a report in Form 6-NDFL within the following deadlines:

Method of transferring the annual calculation to the Federal Tax Service

Send calculations in Form 6-NDFL for 2021 to tax authorities electronically via telecommunication channels. “On paper” reporting can be submitted in the only case - if during the reporting or tax period the number of individuals (recipients of income) was less than 25 people. This follows from the provisions of paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

Possible fines and account blocking

For late submission of 6-NDFL for 2021, a fine is possible - 1000 rubles for each full or partial month from the date for submitting the calculation (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). But also, if you do not submit the annual calculation within 10 days starting from April 3, 2021, then the Federal Tax Service has the right to block the bank account (clause 3.2 of Article 76 of the Tax Code of the Russian Federation). In addition, if, based on the results of the audit, tax officials find false information in the calculation, the fine for each calculation with such data will be 500 rubles.

Form 6-NDFL - for what?

Starting from 2021, all organizations will have the obligation, in addition to the 2-NDFL report, to submit quarterly calculations in form 6-NDFL. This is due to the adoption of Federal Law No. 113-FZ dated May 2, 2015. In other words, there is a problem of non-payment of personal income tax. It is difficult to judge how big the problem is; there are no detailed statistics. The 6-NDFL report is a general form and is calculated for the organization as a whole, in contrast to the 2-NDFL certificate, which is done separately for each employee. Both organizations and individual entrepreneurs that have employees will be required to submit the new form. In this case, the report must be submitted to the tax authority electronically. An exception is made for organizations with fewer than 25 employees. In this case, the report can also be submitted on paper.

Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/450 approved the forms for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for filling it out and submitting it.

Procedure for filling out the title page

Filling out the title page of form 6-NDFL for the 3rd quarter of 2021 is carried out in the following order:

1. Indication of checkpoint and tax identification number. Entrepreneurs do not fill out the checkpoint; they put a dash in this line.
2. The adjustment number is written down, depending on how often the report is submitted. 000 is the initial report, 001 is the first clarification, and so on.
3. Then indicate the code of the period for which the report is submitted. The following codes have been entered: 21 – 1st quarter, 31 – 2nd quarter, 33 – 3rd quarter of the 6th personal income tax, 34 – 4th quarter.
4. In the “tax period” column, indicate the year for which the report is being submitted.
5. The next column indicates the code of the territorial tax office to which the reports are submitted.
6. Next, indicate the code of the organization's place of registration.
7. After this, the company name is written down - full or short.
8. The next column indicates the OKTMO code. This can be found on the tax office website.
9. Then you must write the contact phone number of the organization.
10. Another prerequisite is to indicate the number of pages in the report.
11. After this, the document is supported by the date and signature of the responsible employee.

Deadlines and assigned responsibilities

The legislation states that this reporting form must be submitted to the tax authorities before the last day of the month that follows the reporting quarter. And the report for the year must be submitted before the beginning of April next year.

In 2021, the deadlines for submitting the report are as follows:

• 1st quarter – until May 4, 2021:
• 2nd quarter – until August 1, 2021;
• 6-NDFL for the 3rd quarter – until October thirty-first, 2016;
• 4th quarter – until April 3, 2021.

In some cases, report submission deadlines have been postponed due to holidays or weekends.

It is important not to delay submitting the form, as there is a penalty for late submission. It is one thousand rubles for each overdue month. Read more about fines for late submission of 6 personal income taxes in the article.

Salary for December 2015 was paid in 2016

A similar situation arose with salaries accrued for December 2015 and paid after the New Year holidays in January 2016. There is no clear answer to the question of how to correctly reflect it in the calculation using Form 6-NDFL.

Representatives of the Federal Tax Service of Russia recommend showing the corresponding amounts in section 2 of the calculation for the first quarter of 2021, because the date of withholding and the deadline for transferring the tax refer to the first quarter. An example of such filling is set out in the letter of the Federal Tax Service of Russia dated February 25, 2016 No. BS-4-11 / [email protected] (see “The Federal Tax Service has clarified how to reflect the salary for December in the calculation of 6-NDFL”).

However, many experts are skeptical about the option proposed by the tax authorities. The reason for doubt is that income relating to 2015 is already shown in the 2-NDFL certificate for 2015. There is a possibility that repeated indication of these amounts in form 6-NDFL for the first quarter of 2021 will lead to double reflection in the budget settlement card.

Therefore, for those who want to exclude the possibility of double calculation, it is better not to show last year’s salary in any of the 6-NDFL calculations.

Procedure for filling out the second section

This section takes into account information about the dates of receipt of income and tax withholding. It is not filled in with a cumulative total, but only for the reporting quarter. Filling out form 6-NDFL for the 3rd quarter of 2021 occurs in the following order:

• 100 - in this line they write the date when the income recorded in line 130 was received;
• 110 – the date is written when the tax was withheld from the income reflected in line 130;
• 120 – the date when the tax is transferred to the budget;
• 130 – the total amount of income that employees received on the date indicated in line 100;
• 140 – the amount of tax withheld on the date specified in line 110.

For different incomes that have the same actual receipt date, there are different tax payment deadlines. In such a situation, lines 100 to 140 are filled out separately for each transfer period.